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| Author: | Dhanani, A. |
| Title: | Foreign exchange risk management: a case in the mining industry |
| Journal: | British Accounting Review
2003 : MAR, VOL. 35:1, p. 35-64 |
| Index terms: | RISK MANAGEMENT EXCHANGE CONTROL TRANSACTIONAL ANALYSIS MINING INDUSTRY |
| Language: | eng |
| Abstract: | Using a case study approach, this paper reviews the corporate exchange risk management practices of a single large UK multinational company. The research results shed new light on the management of economic exchange rate risk and also have implications for the effects of movements in exchange rates in the context of the translation process. More generally, these results indicate that, instances in which corporate practices deviate from normative prescriptions do not necessarily imply sub-optimal behaviour, although some companies may benefit from the re-consideration of their exchange risk management policies. Finally, they highlight new areas of research and also emphasise the role of qualitative research in accounting and finance. |
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